37 chapters · 1,178 sections in this title.
12 GCA § 62100 Limited Qualifying Certificate
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A Limited Qualifying Certificate is an instrument valid for not more than two (2) years issued by the Chairman of the Board upon recom- mendation of the Board to a beneficiary who has qualified for a tax rebate under this Chapter. SOURCE: Added by P.L. 19-19:25.
12 GCA § 62101 Same: Eligibility
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Any person shall be eligible for a Limited Qualifying Certificate who has received compensation for land takings from the United States pursuant to the Omnibus Territories Act of 1977 (the Act). SOURCE: Added by P.L. 19-19:25.
12 GCA § 62102 Same: Rescission
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A Limited Qualifying Certificate may be rescinded for fraud or misrepresentation of any material allegation in the application for such Certificate. SOURCE: Added by P.L. 19-19:25.
12 GCA § 62103 Same: Application
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Applications for Qualifying Certificates shall be filed on forms prescribed and furnished by the Corporation. SOURCE: Added by P.L. 19-19:25. COL120106
12 GCA § 62104 Rebate
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Each beneficiary of the Limited Qualifying Certificate shall receive a rebate of one hundred percent (100%) of all income tax paid to the government of Guam on any payment by the United States as compensa- tion for land taking pursuant to the Act. SOURCE: Added by P.L. 19-19:25.